CompC1LPLRMMLetter about income from property lettings

HMRC's letter CompC1LPLRMM tells the reader HMRC has information that shows they have received income from property lettings.

“CompC1LPLRMM … We have information that shows you’ve received income from property lettings.”

ICAEW: HMRC letter CompC1LPLRMM, as published with its tax news item · checked 14 October 2026

ICAEW said, in the news item with HMRC's letter CompC1LPLRMM, that in its campaign HMRC was writing to taxpayers it suspected of failing to declare taxable income from property lettings and/or a taxable profit on the sale of a property.

“In its latest one-to-many campaign, HMRC is writing to taxpayers it suspects of failing to declare taxable income from property lettings and/or a taxable profit on the sale of a property.”

ICAEW: HMRC nudges taxpayers to declare property income and gains · checked 14 October 2026

HMRC's letter CompC1LPLRMM asks the reader to respond to one of two options, one for income to declare and one for no income to declare.

“CompC1LPLRMM … Please respond to one of the two options below. … If you have income to declare … If you don’t have income to declare”

ICAEW: HMRC letter CompC1LPLRMM, as published with its tax news item · checked 14 October 2026

HMRC's letter CompC1LPLRMM says that if the reader neither declares income nor contacts HMRC, HMRC will open a compliance check and can charge extra penalties.

“CompC1LPLRMM … If you don’t declare any income or contact us, we’ll open a compliance check and can charge you extra penalties.”

ICAEW: HMRC letter CompC1LPLRMM, as published with its tax news item · checked 14 October 2026

ICAEW said, in the news item with HMRC's letter CompC1LPLRMM, that a taxpayer with income and/or gains to declare was asked to contact HMRC, by calling the number in the letter or by using HMRC’s online service, within 30 days of the date of the letter.

“If the taxpayer has income and/or gains to declare, they are asked to contact HMRC by calling the number given in the letter or by using … HMRC’s online service … This should be done within 30 days of the date of the letter.”

ICAEW: HMRC nudges taxpayers to declare property income and gains · checked 14 October 2026

HMRC's letter CompC1LPLRMM names the GOV.UK service “Tell HMRC about underpaid tax from previous years” and the phone number 0300 123 0998 for a reader with income to declare.

“CompC1LPLRMM … Go to GOV.UK and search ‘Tell HMRC about underpaid tax from previous years’ then follow the instructions. Or you can call us on 0300 123 0998 and quote the reference number at the top of this letter.”

ICAEW: HMRC letter CompC1LPLRMM, as published with its tax news item · checked 14 October 2026

HMRC's letter CompC1LPLRMM says anyone whose health or personal circumstances make it difficult to deal with HMRC can tell HMRC, and points to GOV.UK, search “Get help from HMRC if you need extra support”.

“CompC1LPLRMM … If you have any health or personal circumstances that may make it difficult for you to deal with us, please tell us. … For more information, go to GOV.UK and search ‘Get help from HMRC if you need extra support’.”

ICAEW: HMRC letter CompC1LPLRMM, as published with its tax news item · checked 14 October 2026